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Statutory Sick Pay from day one

Since 6 April 2026 Statutory Sick Pay is paid from the first day off sick, with no lower earnings limit. Part-time staff get 80% of their average weekly earnings.

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What changed

From 6 April 2026 the Employment Rights Act 2025 removed the three waiting days and the lower earnings limit from Statutory Sick Pay. A worker is paid from the first day off sick, however little they earn.

The rate

For 2026/27 Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings, whichever is lower. Part-time and casual staff on low weekly earnings now get the 80% figure.

Weekly Statutory Sick Pay from 6 April 2026

  • Part-time worker averaging £150 a week: 80% of earnings£120.00
  • Worker averaging £400 a week: the flat rate£123.25
SSP is the lower of £123.25 a week and 80% of average weekly earnings. Sources: HMRC rates and thresholds for employers 2026 to 2027; Employment Rights Act 2025 timeline.

Sick pay and labour cost

Before April 2026, staff earning below the lower earnings limit received no Statutory Sick Pay, and nobody was paid for the first three days. Each absence now costs the sick pay as well as the cover shift, and both show in labour cost.

How we help

We work out sick pay in payroll from each worker's average earnings and report absence cost in your weekly figures. See payroll, tips and tronc.

Common questions

What is the weekly rate of SSP for 2026/27?

£123.25, or 80% of average weekly earnings if that is lower.

Are there still waiting days?

No. The waiting days were removed from 6 April 2026.

Related reading

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